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R41413

The 3.8% Medicare Contribution Tax on Unearned Income, Including Real Estate Transactions

Published May 18, 2012Updated Jun 20, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

The 3.8% Medicare Contribution Tax on Unearned Income, Including Real Estate Transactions — Informed